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Articles in the Standards: IAS 39 Category

IASB Projects: Impairment, Standards: IAS 1, Standards: IAS 39, Standards: IFRS 13, Standards: IFRS 7, Standards: IFRS 9, UK FRC »

[3 Nov 2011 | Comments Off | ]

The Sharman Panel of Inquiry, established at the invitation of the United Kingdom Financial Reporting Council (UK FRC) to consider going concern and liquidity risks, has published its preliminary report and recommendations. The terms of reference for …

IASB Projects: Investment entities, IPEV, IVSC, Standards: IAS 27, Standards: IAS 28, Standards: IAS 31, Standards: IAS 39, Standards: IFRS 13 »

[14 Oct 2011 | Comments Off | ]

The International Valuations Standards Council () and the International Private Equity Valuations (IPEV) board have signed a memorandum of understanding (MoU), agreeing to co-operate with a view to ensuring that the IPEV Valuation Guidelines are consis…

Convergence, Countries: Europe, Countries: Greece, Countries: United States, ESMA, Global financial crisis, Hoogervorst, IAS Plus Interviews, IASB, IASB Projects: Financial instruments, IASB Projects: Financial statement presentation, IASB Projects: Impairment, IASB Projects: Insurance, IASB Projects: Leases, IASB Projects: Revenue, Integrated reporting, Monitoring Board, Regulation and enforcement, SEC, Standards: IAS 19, Standards: IAS 39, Standards: IFRS 9, Tweedie, UK ASB, XBRL »

[26 Sep 2011 | Comments Off | ]

Peter Elwin is an influential and respected analyst. This year he was voted #1 rated analyst in the Extel European Equity Research Awards. As Head of European Pensions, Valuations and Accounting research at JP Morgan Cazenove he provides advice to inst…

Countries: Europe, ESMA, Interpretations: IFRIC 17, Regulation and enforcement, Standards: IAS 1, Standards: IAS 39, Standards: IAS 40, Standards: IFRS 5, Standards: IFRS 7, Standards: IFRS 8 »

[16 Aug 2011 | Comments Off | ]

The European Securities and Markets Authority (ESMA) has published its eleventh batch of extracts from its confidential database of enforcement decisions taken by EU national enforcers of financial information.

IASB Projects: Derecognition, IASB Projects: Effective date of IFRS 9, IASB Projects: Effective dates, IASB Projects: Financial instruments, IASB Projects: Hedge accounting, IASB Projects: Impairment, Publications, Standards: IAS 39, Standards: IFRS 9 »

[12 Aug 2011 | Comments Off | ]

Deloitte’s UK Financial Services Industry group has issued an IFRS 9 ‘Financial Instruments’ Status Update paper.
The paper summarises where the International Accounting Standards Board (IASB) is in its project to replace
IAS 39 ‘Financial Instrume…

IASB Projects: Financial instruments, IASB Projects: Impairment, Publications, Standards: IAS 39, Standards: IFRS 9 »

[4 Aug 2011 | Comments Off | ]

Deloitte’s Global Financial Service Industry (GFSI) group has published ‘IFRS 9 Impairment Survey 2011′, an inaugural global banking survey based on the views of 56 major banking groups on the topic of loan impairment.

Countries: Germany, Countries: Greece, IASB Projects: Impairment, Standards: IAS 39, Standards: IFRS 9 »

[20 Jul 2011 | Comments Off | ]

The German Institute of Auditors (IDW) has published a press release regarding the treatment of Greek sovereign debt in interim financial statements at 30 June 2011 in light of current developments, concluding ‘a need for recognition of impairments’.

IVSC, Standards: IAS 38, Standards: IAS 39, Standards: IFRS 3, Standards: IFRS 9 »

[19 Jul 2011 | Comments Off | ]

The International Valuation Standards Council (IVSC) has published new International Valuation Standards (IVS). The new IVS update the previous version published in 2007, and cover valuation of a wide range of assets for financial reporting and other …

ESMA, IFRS Foundation, Standards: IAS 39, Standards: IFRS 7, Standards: IFRS 9 »

[6 Jul 2011 | Comments Off | ]

Steven Maijoor, chairman of the European Securities and Markets Authority (ESMA),
was a keynote speaker at the IFRS Foundation conference currently being held in Zurich. He spoke
about financial stability, investor protection, a level playing field…

IASB Projects: Financial instruments, IVSC, Standards: IAS 39, Standards: IFRS 13, Standards: IFRS 7, Standards: IFRS 9 »

[12 May 2011 | Comments Off | ]

The International Valuation Standards Council (‘IVSC’) has issued the latest edition of its ‘E-Newsletter’, which includes an update on the IVSC’s work on guidance for the determination of the fair value of financial instruments.